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    <title>2014 (11) TMI 419 - GUJARAT HIGH COURT</title>
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    <description>The High Court held that the Tribunal could extend the stay beyond 365 days under specific conditions as per precedent. However, it emphasized the need for reasons and a speaking order when granting extensions. The Court remanded the matter to the Tribunal to pass appropriate orders within two months, maintaining the stay. It directed prompt disposal of appeals even during extended stays, highlighting the importance of proper documentation when exceeding statutory time limits.</description>
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      <description>The High Court held that the Tribunal could extend the stay beyond 365 days under specific conditions as per precedent. However, it emphasized the need for reasons and a speaking order when granting extensions. The Court remanded the matter to the Tribunal to pass appropriate orders within two months, maintaining the stay. It directed prompt disposal of appeals even during extended stays, highlighting the importance of proper documentation when exceeding statutory time limits.</description>
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